Certified Government Auditing Professional (CGAP)
Overview:
Introduction:
The Certified Government Auditing Professional certification program is designed especially for auditors working in the public sector at all levels — federal/national, state/provincial, local, quasi-governmental, or crown authority — and is an excellent professional credential that prepares you for the many challenges you face in this demanding environment.
Course Objectives:
At the end of this course the participants will be able to:
- Understand and apply required standards for governmental auditing
- Successfully provide a wide range of audit services in the public sector
- Use current audit methodologies and techniques in public sector audits
- Describe the government auditor’s evolving role in accountability and results management.
Targeted Audience:
- This course is for anyone preparing to the Certified Government Financial Manager® exam and become a Certified Government Auditing Professional®.
Course Outlines:
Unit 1: Standards, Governance, and Risk/Control Frameworks:
- The Institute of Internal Auditors, International Professional Practices Framework (IPPF)
- Generally Accepted Government Auditing Standards (GAGAS) (the Yellow Book)
- International Standards of Supreme Audit Institutions (ISSAI)
- International Auditing and Assurance Standards Board (IAASB) standard
- Governance in the Public Sector
- Role of internal audit within the governance structure
- Committee on Sponsoring Organizations (COSO) Internal Control Framework
Unit 2: Government Auditing Practice:
- Management of the audit function
- Types of audit services (financial, performance, compliance, and internal control audits)
- Other audit services and consulting roles
- Processes for the delivery of audit services
- Performing and managing individual projects
Unit 3: Government Auditing Skills and Techniques:
- Management concepts and techniques
- Performance measurement
- Program evaluation
- Quantitative and Qualitative methods
- Methods for identification and investigation of integrity violations
- Analytical skills
Unit 4: Government Auditing Environment (1):
- Performance management
- Financial management
- Implications of various service delivery methods
Unit 5: Government Auditing Environment (2):
- Implications of delivering services to citizens
- Unique characteristics of human resource management in the public sector
- Unique purchasing and procurement requirements in the public sector